The Hammers have had one bid rejected for the 22-year-old Uruguay striker, who has scored nine goals this season.

It is understood West Ham would loan Gomez back to Celta if the deal goes through.

The deal would be a club record for the Hammers, eclipsing the £36m they paid Lazio for Brazilian Felipe Anderson in the summer.

Gomez joined Celta in 2017 on a five-year deal. He was part of the Uruguay squad at last summer's World Cup.

Meanwhile, Marko Arnautovic put an end to speculation about his future at the club in a social media post on Friday, following interest from China.

Shanghai SIPG have failed to increase their £35m offer for Arnautovic, who said he wanted "put a stop to all the writings and speculation".

The Austria striker was left out of the Hammers' defeat at Bournemouth as manager Manuel Pellegrini did not feel he was in the right frame of mind, but he has returned to training and is expected to be involved in Saturday's FA Cup fourth-round tie at AFC Wimbledon.